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Professor Comelli works for the most important reviews specialised in tax law. He made publications in several fields of tax law, including Iva comunitaria e iva nazionale, published by CEDAM in 2000 and Poteri e atti nell’imposizione tributaria, published by CEDAM in 2012. He is also co-editor, together with Professor Cesare Glendi, of La riscossione dei tributi published by CEDAM in 2010.
He teaches in many master courses. He is the coordinator of a research group founded in 2008 with the aim of studying a number of tax issues through an in-depth analyses based, inter alia, on the comparison with the French and German tax systems. In close cooperation with a number of important foreign universities and research institutes, he is carrying out intensive research into topical subjects, including the tax assessment, tax collection, taxpayers’ protection, evidence and proof, tax trial and value added tax. He is also promoting the systematic study of the French Livre des Procédures Fiscales and the German Abgabenordnung. This activity is conducted by organising regular meetings, workshops and conferences open to undergraduates, Ph.D. students, academics and professionals, which provide an opportunity for debate and exchange of views.

He was a member of the Committee set up by the Italian Ministry of Economy and Finance to design the system to computerise the tax trial. He is a member of the European Association of Tax Law Professors based in Amsterdam and he is an active member of the Italian working group. He has an excellent knowledge of English and Spanish acquired in some local universities, including the Malaga University. He has also a fairly good knowledge of French. His biography is included in the 2014 edition of the Who’s Who in the World published in the USA.

Professor Comelli has examined the theoretical and systematic VAT aspects, with a view to identifying its underlying principles in relation to E.U. law, as well as to the European Court of Justice’s case law. Furthermore, he studies the subject matter of tax assessment, tax collection and tax authorities’ powers. He has studied the tax authorities’ fact-finding and investigation powers, with specific reference to discretionary powers and evidence.

Anno accademico di erogazione: 2020/2021

Anno accademico di erogazione: 2019/2020

Anno accademico di erogazione: 2018/2019

Anno accademico di erogazione: 2017/2018

Anno accademico di erogazione: 2016/2017

Anno accademico di erogazione: 2015/2016

Professor/Teacher

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Phone number
034225